Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 110/12

(35 ILCS 110/12) (from Ch. 120, par. 439.42)

Sec. 12.

Applicability of Retailers' Occupation Tax Act and Uniform
Penalty and Interest Act.

All of the provisions of Sections 1d, 1e, 1f, 1i,
1j, 1j.1, 1k, 1m,
1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 (except as to the disposition by the Department
of the
money collected under this Act), 4 (except that the time limitation
provisions shall run from the date when gross receipts are received), 5
(except that the time limitation provisions on the issuance of notices of
tax liability shall run from the date when the tax is due rather than from
the date when gross receipts are received and except that in the case of a
failure to file a return required by this Act, no notice of tax liability shall
be issued on and after July 1 and January 1 covering tax due with that return
during any month or period more than 6 years before that July 1 or January
1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5j, 5k, 5l, 5n, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act which
are not inconsistent with this Act, and Section 3-7 of the Uniform
Penalty and Interest Act, shall apply, as far as practicable, to
the subject matter of this Act to the same extent as if such provisions
were included herein.

(Source: P.A. 102-700, eff. 4-19-22.)